All three were All-Star this season and all three will be on various All-NBA first, second or third teams. James likely is headed for his fourth MVP award. But Miami has a deep roster behind those three players, and it can can play physical and with finesse.

To the point, Miami, which finished with the league's best record, has had the best team in the league from start to finish. Based on that and their confidence gained from winning last year's championship, the Heat are headed for their second consecutive championship.

It starts with James and branches off in several talented and versatile directions from there.

James' ability to score, pass, rebound and defend makes it difficult on any opponent. On offense, he is almost unstoppable, averaging 26.8 points and 7.3 assists while shooting career-highs in field goal percentage (56.5%) and three-point percentage (40.6%). James also averaged eight rebounds, including 6.8 on the defensive end, 1.7 steals and nearly a block per game. He can guard all five positions if necessary.

Simply put, he presents difficult matchups on offense and defense.

If focusing on James isn't enough, Wade refined his game and turned in a fantastic and underrated season: 21.2 points, 5.1 assists, five rebounds and 1.9 steals per game while shooting a career-best 52.1% from the field.

Almost always underappreciated but possibly Miami's most important player, Bosh averaged 16.6 points, 6.8 rebounds, 1.7 assists and 1.4 blocks. Oh yeah, he too, shot a career-best from the field (53.5%). His expanding jump shot, including three-point range, helps spread the floor and he still produces near the basket.

But it's not a three-man team. Mario Chalmers and Norris Cole are more than capable point guards who can make shots.

Guard Ray Allen comes off the bench and he still makes more than 40% of his threes. While Mike Miller and Rashard Lewis didn't receive tons of playing time this season, they produced in extended minutes late in the season.

Big men Udonis Haslem and Joel Anthony are solid defenders and rebounders, if not limited scorers. But they're not on the team to score.

Forward Chris Andersen has turned out be a valuable in-season acquisition. Since the Heat signed him, they are 37-3.

The Heat are tied with the Oklahoma City Thunder for first in offensive efficiency (110.3 points per 100 possessions) and sixth in defensive efficiency (100.4 points allowed per 100 possessions). They are also No. 2 in three-point shooting (39.5%).

Miami has another underrated and underappreciated person: Coach Erik Spoelstra, who does not get enough credit for managing and directing the Heat.

It won't be easy for Miami. Opponents have come after Miami all season and they will do so in the playoffs. Of the last nine teams to finish with the best regular-season record, only one (2007-08 Boston Celtics) won the title, and since the Los Angeles Lakers' three-peat in 2000, 2001 and 2002, only one franchise has repeated: the 2009 and 2010 Lakers.

But Boston coach Doc River's biggest concern regarding James was that if he won one championship and learned what it takes to win one, it will be difficult to stop him from winning multiple rings.